South Dakota Codified Laws — Title 10 (Taxation) SDCL § 10-6-4 — Transferred to § 10-6-107 . Last amended: Source: SDC 1939, § 57.0203; SL 1992, ch 80 , § 32; SL 2003, ch 272 (Ex. Ord. 03-1), § 82; SL 2011, ch 1 (Ex. Ord. 11-1), § 161, eff. Apr. 12, 2011; SL 2021, ch 44 , § 44. Source: official text